Based on the average price of EU-ETS credits in 2024, we defined an internal carbon price, i.e., a shadow price, to conduct cost-benefit analyses and reduce upstream value chain emissions on specific projects. The scopes covered by our internal carbon pricing scheme are: Category 3.1 - Upstream transportation and distribution, Category 3.2 - Downstream transportation and distribution, Category 4.1 - Purchased goods, Category 4.5 - Use of services.